Keywords
Summary

Keywords

Common Customs Tariff – Tariff headings – Subheading 2101 20 92 (Preparations with a basis of extracts, essences or concentrates of tea or maté) – Classification by Regulation No 306/2001 under that subheading of certain goods whose content of extract of tea does not exceed 2.5% and 2.2% of the total weight – Correctness – Applicability by analogy to mixtures with a slightly lower content of extract of tea

(Commission Regulation No 306/2001)

Summary

Subheading 2101 20 92 (Preparations with a basis of extracts, essences or concentrates of tea or maté) of the Combined Nomenclature of the Common Customs Tariff in the version set out in Regulation No 2031/2001 amending Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff must be interpreted as covering goods having a low content of extract of tea, such as those described in points 2 and 3 of the table set out in the annex to Regulation No 306/2001 concerning the classification of certain goods in the Combined Nomenclature (goods whose content of extract of tea does not exceed 2.5% and 2.2% of the total weight respectively).

The classification decided by the Commission in that regulation is applicable by analogy to two mixtures intended for the production of beverages with a basis of tea, both composed of 64% granulated sugar and 1.9% extract of tea and water, to which is added, in one of the two mixtures, 0.8% citric acid.

(see paras 32, 38, operative part 1-2)